山东师范大学硕士学位论文
3.3.2 行业参数值来源 ....... 23
3.4 采集数据进行纳税评估分析 .......... 23
3.4.1 评估期内部数据采集 ........... 24
3.4.2 评估期外部数据采集 ........... 24
3.5 建立纳税评估模型 .. 26
3.5.1 原材料纸投入产出测算法 ... 26
3.5.2玉米淀粉投入产出测算法 .... 27
3.5.3 电能耗用测算法 ....... 28
3.5.4 三种评估方法的综合运用 ... 29
3.6 应用要点 ...... 30
3.6.1 加强涉税信息的采集与交换 ........... 30
3.6.2 及时动态维护评估模板指标参数 ... 31
3.6.3 综合并用评估模板多个分析指标 ... 31
第4章 纳税评估模型应用分析研究 .......... 32
4.1模型应用案例 ........... 32
4.1.1 企业基本情况 ........... 32
4.1.2 初步审核 ....... 32
4.1.3 案头审核 ....... 33
4.1.4 实地核查 ....... 33
4.1.5 评定处理 ....... 34
4.2模型应用案例分析 ... 36
4.2.1应用案例思考36
4.2.2行业征管建议37
第5章 开展纳税评估工作的政策建议 ........ 39
5.1建立完整的纳税评估专业管理机构 ........... 39
5.2理顺纳税评估与税务稽查的关系 ... 39
5.3健全纳税评估数据信息采集体系 ... 39
5.4加大纳税评估的后续管理力度 ....... 40
5.5提高税源管理人员的综合素质 ....... 40
第6章 结论与展望42
6.1 主要研究结论 .......... 42
6.2 研究局限性 .. 43
6.3 模型应用展望 .......... 43
参考文献 ......... 44
致谢 . 46
山东师范大学硕士学位论文
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摘要
纳税评估是国际上通用的一种税收管理手段和方式，税务机关认真开展纳税评估工作，
能够及时发现纳税人存在的问题，降低执法风险，提高纳税人诚信纳税意识。研究瓦楞纸
板行业增值税纳税评估模型，并以此为突破口，由此及彼，延伸到其他税种、其他行业，
建立起分行业分税种的纳税评估模型，对于提高税务人员纳税评估的精准性与时效性，提
高纳税人诚信纳税意识，营造良好的税收环境，具有重要意义
首先，本文对纳税评估工作在我国的开展情况进行了总结分析，对国内外研究现状进
行了阐述。其次，通过对瓦楞纸板行业进行详细的调查和分析，对行业特点、生产工艺流
程、涉税管理要点、增值税征管情况进行了深度的掌控，然后基于重点涉税要素进行分析，
构建瓦楞纸板行业增值税纳税评估模型。最后，通过选取瓦楞纸板行业企业对增值税纳税
评估模型进行了验证，对企业存在问题进行了思考，提出了相关的行业建议，进而对纳税
评估工作提出了政策建议
本文的创新点是建立瓦楞纸板行业增值税纳税评估模型。该模型是以税负率指标、投
入产出比指标、能耗测算指标等评估指标为基础，通过设定增值税税负率、面纸投入产出
率、里纸投入产出率、玉米淀粉投入产出率、瓦楞纸板单位耗电量等评估参数，建立的以
原材料纸投入产出测算法、玉米淀粉投入产出测算法、电能耗用测算法及以上三种评估方
法综合运用等为主体的模型。运用该模型，一线税源管理人员可以直观、准确的发现瓦楞
纸板生产企业的涉税疑点，并能有效的促使疑点企业自查自纠，提高税法遵从度
本文以建立瓦楞纸板行业增值税纳税评估模型为契机，梳理了瓦楞纸板行业增值税征
管现状及纳税评估不足，通过对模型应用案例的思考，提出了税务机关应建立完整的纳税
评估专业管理机构、理顺纳税评估与税务稽查的关系、健全纳税评估数据信息采集体系、
加大纳税评估的后续管理力度、提高税源管理人员的综合素质等政策建议，得出了纳税评
估是连接事前纳税人申报征收和事后税务稽查的重要纽带，它有利于密切征纳关系，提高
征管质量，行业评估模板是其有效手段等结论
关键词： 瓦楞纸板行业；增值税；纳税评估；模型
山东师范大学硕士学位论文
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Research on the construction of value-added tax assessment model
in corrugated board industry
Abstract
Tax assessment is an internationally common means and method of tax administration.
When the tax authorities seriously carry out the tax assessment work, they can timely discover
the problems existing in the taxpayers, reduce the risk of enforcing the law, and raise the
taxpayers' awareness of tax payment in good faith. It is of great significance that this paper
studies the tax assessment model of value-added tax in corrugated board industry, and takes it as
a breakthrough to extend it to other kinds of taxes and other industries, and to establish a tax
assessment model of tax classification in different industries, which can improve the accuracy
and timeliness of tax assessment of tax personnel, improve taxpayer integrity tax awareness, and
create a good tax environment.
First of all, this paper summarizes and analyzes the development of tax assessment in
China, and expounds the current research situation at home and abroad. Secondly, through the
detailed investigation and analysis of corrugated paperboard industry, the characteristics of the
industry, the production process, the key points of tax-related management, the situation of
value-added tax collection and management are deeply controlled. Then based on the analysis of
key tax-related factors, the model of value-added tax assessment for corrugated board industry is
constructed. Finally, we select the corrugated board industry enterprises to verify the value-added
tax assessment model, think about the existing problems of enterprises, put forward relevant
industry recommendations, and then put forward policy recommendations for tax assessment.
The innovation point of this paper is to establish a value-added tax assessment model for
corrugated board industry. The model is based on the tax burden ratio indicators, input-output
ratio indicators, energy consumption measurement indicators and other assessment indicators, by
setting the tax burden ratio of the VAT, the input-output ratio of the liner, the input-output ratio of
the inner liner, the input-output ratio of corn starch, power consumption per unit of corrugated
cardboard and other evaluation parameters, whose main body is established by the method of
input-output calculation based on raw material paper, the method of input-output calculation of
corn starch, the method of electrical energy consumption calculation and the integrated use of the
山东师范大学硕士学位论文
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above three kinds of evaluation method. Using this model, front-line tax source managers can
intuitively and accurately find the suspicious tax-related problems of corrugated cardboard
manufacturers, and can effectively promote the suspicious manufacturers to check themselves
and improve their compliance with tax laws.
This paper takes the opportunity of setting up the assessment model of VAT in corrugated
board industry, combs the current situation of VAT collection and administration in corrugated
cardboard industry and the lack of tax assessment. Through the consideration of the application
cases of the model, the tax authorities should set up a complete professional management
organization of tax assessment, rationalize the relationship between tax assessment and tax
inspection, improve the collection system of tax assessment data and information, intensify the
follow-up management of tax assessment, and improve the overall quality of tax source
management personnel. It is concluded that the tax assessment is an important link between the
tax declaration and the tax inspection. It is beneficial to close the relationship between tax
collection and payment, improve the quality of collection and management, and the evaluation
template of the industry is its effective means.
Key words:Corrugated board industry; Value-added tax; Tax assessment; Model。